Revisional Authority powers under GST law allow review of erroneous orders, subject to appeal limits, hearing requirements, and limitation bars. Revisional Authority may examine proceedings on its own motion or on information, and where a subordinate order is erroneous, prejudicial to revenue, illegal, improper, or omits material facts, it may stay the order, make further inquiry, and pass a just and proper order including enhancement, modification, or annulment after hearing the person concerned. Revision is barred where the order has been appealed, the appeal period has not expired or three years have passed, the order has already been revised, or the order was itself made in revision, subject to a limited proviso for issues not raised or decided in appeal.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Revisional Authority powers under GST law allow review of erroneous orders, subject to appeal limits, hearing requirements, and limitation bars.
Revisional Authority may examine proceedings on its own motion or on information, and where a subordinate order is erroneous, prejudicial to revenue, illegal, improper, or omits material facts, it may stay the order, make further inquiry, and pass a just and proper order including enhancement, modification, or annulment after hearing the person concerned. Revision is barred where the order has been appealed, the appeal period has not expired or three years have passed, the order has already been revised, or the order was itself made in revision, subject to a limited proviso for issues not raised or decided in appeal.
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